https://www.taxtmi.com/caselaws?id=52384 The appeals were successful in challenging an Order-in-Original confirming duty demand, penalty, and confiscation of goods. The court found insufficient evidence to prove duty evasion, noting doubts on the credibility and corroboration of relied-upon registers and oral statements. Issues with register resumption, questionable entries, and lack of concrete evidence on key aspects weakened the case. The absence of tangible evidence and reliance on assumptions led to the impugned order being set aside, emphasizing the importance of positive evidence over assumptions in legal proceedings. The appeals were allowed with consequential relief, if applicable. en-us Thu, 25 Sep 2003 00:00:00 +0530 Tue, 05 Oct 2010 15:20:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52384 The appeals were successful in challenging an Order-in-Original confirming duty demand, penalty, and confiscation of goods. The court found insufficient evidence to prove duty evasion, noting doubts on the credibility and corroboration of relied-upon registers and oral statements. Issues with register resumption, questionable entries, and lack of concrete evidence on key aspects weakened the case. The absence of tangible evidence and reliance on assumptions led to the impugned order being set aside, emphasizing the importance of positive evidence over assumptions in legal proceedings. The appeals were allowed with consequential relief, if applicable. Case-Laws Central Excise Thu, 25 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52384